Research Of Environmental Information Disclosure Based On Product Life Cycle In The Case Of Paper Industry

With the social and economic development, on the one hand it promote the progress of human society, on the other hand the global economic environment has caused degrees of damage. As the deterioration of ecological environment and environmental pollution, people pay more and more attention to environmental issues. Because enterprise is a major manufacturer of environmental damage, it has the responsibility and obligation to explain environment issue. It should explain to the various stakeholders about economic activities on the environment beneficial and adverse effects of all kinds, thus making the disclosure of environmental information has become particularly important. However, environmental accounting research in China is later than other countries, there is no unified standard in the theory and practice about environmental accounting information disclosure. Based on this, we choose the paper industry's environmental accounting information disclosure research.This paper summarizes the results of research related issues at home and abroad to build a theoretical framework, the two sides of supply and demand of environmental information analysis. It studied the content of corporate environmental information disclosure in form, mode, status and problems, and the introduction of the product life cycle theory. Take product life cycle theory based on the paper industry environmental accounting information disclosure mode for example. This paper is divided into five parts:The first part, described the purpose and significance of this study, presented results of research in Western countries and China's environmental disclosure research, point of innovation of the article and research methods.The second part, an overview of environmental accounting, environmental accounting, environmental information disclosure purposes, functions, environmental accounting information, supply and demand analysis, environmental information disclosure of Game Theory.The third part, environmental information disclosure in China's paper industry content, form, manner, conditions and problems were analyzed.The fourth part, environmental accounting disclosure based on product life cycle theory in the paper industry. This section introduces the product life cycle applied to environmental accounting information motivation, the meaning of product life cycle..Second, based on China's paper industry in the existing environmental accounting information model, put forward the various stages of product life cycle, the focus of environmental information disclosure and the disclosure of the contents of the form. To construction of the paper industry based on product life-cycle environmental accounting information disclosure mode, which can better meet internal and external stakeholders needs in corporate environmental information.The fifth part, a paper-making enterprise data, for example, the use of the product life cycle environmental cost disclosure information to verify the feasibility of the implementation of the model, and proposed conclusions and recommendations of this article.